The simulation setup includes a uniform linear array (ULA) of \( M =100\)  antennas at the BS, which serves \( K = 30 \)  UEs while aided by an
IRS with a uniform planar array (UPA) of \( N=100 \)  elements. UEs are equally shared among \( G=6 \)  groups, which means that each group consists of 5 UEs. The correlation matrices \( {\mathbf {R}}_{\mathrm {BS},g_{k}} \)  and \( {\mathbf {R}}_{\mathrm {IRS},g_{k}} \)  are obtained similar to [1]} and [2]}, respectively. Note that the size of each IRS element is given by \( d_{\mathrm {H}}\!=\!d_{\mathrm {V}}\!=\!\lambda /4 \) . Furthermore, the path-losses for the BS-to-IRS and IRS-to-UE \( k \)  links are given by [3]}, [4]}
\(\beta _{1}=\frac{C_{1}}{d_{1}^{\alpha _{1}}},~~~\beta _{2,k}=\frac{C_{2}}{d_{2,k}^{\alpha _{2}}} ,\) 
